Banks counter IAS39 threat

Goldman Sachs, for instance, has developed a proprietary solution that allows corporate clients to treat the full mark-to-market value of their options as being effective in certain hedge accounting situations, according to Russel Botha, executive director in derivatives structuring at Goldman Sachs in London.

"It's more difficult to get hedge accounting for exotic derivatives than vanilla," said Botha. "Either we come up with tailored solutions that comply with the IAS39 standards, or

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